Service Tax Act 2018 s 14

s 14 Voluntary registration

(1) Any person who is not liable to be registered under section 12 may apply to the Director General for registration as a registered person. (2) Upon receipt of the application under subsection (1), the Director General may approve the registration from such date as he may determine subject to such conditions as he deems fit.

Malay text (authoritative)

Pendaftaran sukarela

(1) Mana-mana orang yang tidak bertanggungan untuk berdaftar di bawah seksyen 12 boleh memohon kepada Ketua Pengarah untuk didaftarkan sebagai orang berdaftar. (2) Apabila permohonan di bawah subseksyen (1) diterima, Ketua Pengarah boleh meluluskan pendaftaran itu dari apa-apa tarikh sebagaimana yang ditentukannya tertakluk kepada apa-apa syarat sebagaimana yang difikirkan patut olehnya.

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Find Act 807 on lom.agc.gov.my ↗

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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